A tax decision is not stayed or otherwise affected
(a) by the institution of proceedings
(i) for the recovery of tax; or
(ii) with respect to an offence under a tax law; or
(b) by reason that the Commissioner-General compounds an offence.
A tax decision is not stayed or otherwise affected
(a) by the institution of proceedings
(i) for the recovery of tax; or
(ii) with respect to an offence under a tax law; or
(b) by reason that the Commissioner-General compounds an offence.